امكانية اعتماد معايير المحاسبة والابلاغ المالي الدولية في البيئة العراقية : دراسة استطلاعية مقارنة

Abstract

The research aims to shed light on the accounting rules and audit evidence issued in Iraq and time intervals taken for issuance and how they differ from international standards and the effort and cost spent for issuance and what are the benefits that have been utilized in practice after issuance The problem discussed by the research is that the current economic situation in Iraq does not require the issuance of local accounting rules that do not differ much from the international standards therefore, as a matter of austerity ,there is no need for it .the researcher ,after a comparative study between the international standards and accounting rules , has reached that there are minor differences ,which call for action by international standards and economy of the costs and effort spent on the Iraqi council of standards.The research consists of four sections. The first is devoted to the methodology and previous studies .the second section focuses on the theoretical side , the importance ,types of the international standards and their role in supporting the auditors 'job . The third section is about comparative study between the international standards ,accounting rules and the local audit evidence , for the extent difference between them ,the mechanism of issuance and duration ,and the benefits that have been achieved ,the last section is devoted for the conclusions and recommend actions.